Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....

Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...

This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of...

Over the past two decades, the reporting frameworks used within the public sectors of a wide variety of jurisdictions have undergone significant change. Much of this change has arguably been relatively incremental, resulting in reporting frameworks still being cast in highly traditional form. At...

Intellectual Capital Reporting (ICR) is located high on the agenda of government, concerned with the establishment of guidelines and positioning their nation-states as 'knowledgeeconomies' on the global landscape. Voluntary guidelines have been established in certain jurisdictions while others...